Mabel, Loretta, and Margaret are equal partners in a local restaurant. The restaurant reports the following items for the current year:

Revenue$ 630,000

Business expenses325,000

Investment expenses183,000

Short-term capital gains198,000

Short-term capital losses(261,200)

Each partner receives a Schedule K-1 with one-third of the preceding items reported to her.

Required:

How must each individual report these results on her Form 1040?